摘要
内部控制评价是指对内部控制有效性的评价,包括定性评价和定量评价。定性评价是内部控制评价的主要组成部分,其评价指标根据企业内部控制的五要素分别设置。因为内部控制的有效性最终也要体现在企业的财务效益上,所以,也要从企业财务绩效的各方面进行内部控制定量评价。用于企业内部控制评价的财务比率指标本身就是反映企业财务绩效的指标,内部控制定量评价与企业绩效评价的融合是"天然"的,企业绩效评价的评议指标所要反映和考核的内容,也正是内部控制定性评价的主要内容,所以,可以用内部控制定性评价指标取代现有的绩效评价评议指标。
Internal control evaluation is the evaluation of the effectiveness of internal control and should include qualitative and quantitative evaluation. Qualitative evaluation is a major component of internal control evaluation, setting up criteria according to the five elements of internal control; the effectiveness of internal control should be reflected in the company＇s final financial results. Therefore, quantitative evaluation of internal control should be carried out from all aspects of corporate financial performance. Financial ratios for internal control evaluation are indicators that reflect the financial performance. Quantitative evaluation of internal control naturally integrates corporate performance evaluation. The content that is reflected and assessed by evaluation indicators for enterprise performance equals to that of the qualitative evaluation of internal control. Therefore, the qualitative evaluation of internal control can replace the existing evaluation indicators of performance.
出处
《廊坊师范学院学报（社会科学版）》
2011年第6期100-103,共4页
Journal of Langfang Normal University(Social Sciences Edition)
关键词
内部控制评价
企业绩效评价
定性指标
定量指标
Internal control evaluation
corporate performance evaluation
qualitative indicators
quantitative indicators
